Imperial makes gold bracelets that cost $149 each to manufacture, based on the following per unit costs: Direct materials $ 84.00 1. The manufacturing overhead Direct Labor 45.00 cost consists of $8.00 per unit of Manufacturing overhead 20.00 direct variable costs related to Unit product cost $149.00 manufacturing the bracelet and $12 per unit of fixed costs that will not change if additional bracelets are made. The normal selling price of the bracelets is $189.00. Currently, the company is not fully utilizing its capacity and additional bracelets could be manufactured without negatively impacting Imperial's ability to service its current demand. Imperial has been approached by a group that would like to purchase 20 of the bracelets, but would like them at a price of $140 each. The groups would also like the bracelets to be engraved, which would add $3.00 to the direct labor cost. The engraving would also require Imperial to purchase a special engraving tool that costs $300 and would have no other use after completing the special order. REQUIRED Compute, showing calcitlations, the financial advantage (disadvantage) of taking the special order. 1 2 Compute, showing calculations, the minimum selling price the group would need to offer for Imperial to be interested in taking the order